2009 (2) TMI 116

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.... the present appeal is as to whether the appellant is entitled to avail Cenvat credit of service tax paid on goods transport agency service received by them for bringing the empty containers in the factory premises as also the service tax paid on handling/agency charges in respect of services enjoyed at the port of export. 2. I find that the law on the issue is settled. Reference is made to the f....

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....of service tax - input service - Custom House Agent service - Place of removal - Goods sold on FOB/CIF basis and service tax paid for CHA services rendered not disputed - Input service includes services rendered for outward transportation up to place of removal, all service tax paid to facilitate goods to reach place of removal has to be eligible for benefit of Cenvat credit -Impugned CHA services....